Sorry to disagree but I very much doubt that unless the appeal amends the sanction that any points will be returned or indeed the two charges ( which will probably be the last ones under the current rules ) won’t go through the current process.
Whilst I understand and agree with your view about the £19.5 million sum in the overall scheme of things not being that great the IC took the view that it was indeed that’s what they stats and interestingly consider the target to be nil meaning the sum exceeded was £124.5 million .
In terms of sporting advantage sorry on this one the IC don’t state there wasn’t any sporting advantage they state three things one that such sporting advantage can’t be quantified. Which yes in isolation could be read to mean there wasn’t any but elsewhere in the written reasons they state to exceed the £105 million limit by inference gives a sporting advantage over those clubs who have managed their finances “ more responsibly “
The third mention talks about such sporting advantage becoming an aggravating factor if such an overspend was cynical but the IC concluded that if that to treat it in such a way would in effect be double counting
I have said from day one this shouldn’t have been subject to a points deduction and still feel that is right but if you read the written reasons in detail it seems probable that :
1) Had Everton had admitted the charge from day one 2) Not advanced some bound to be discounted sums such as the claim re stadium interest 3) Filed expert witness re the transfer market that didn’t get amended during the commission put the relevance and validity of evidence into disrepute and to be honest seems that it was inherently full of flaws
Then it’s possible, no probable that the points deduction would have been reduced on mitigation.